Bills › 91st General Assembly

SJR 11Passed both chambers · May 2, 2026

Proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes

Constitutional amendment On the ballot →

Topics:State governmentTaxesIncome taxes

Same legislation: SSB 1221

Where it is now

  1. Done: First passed (90th GA, HJR 2006)April 10, 2024
  2. Done: IntroducedApril 3, 2025
  3. Done: Approved in committeeApril 10, 2025
  4. Done: Passes the Senate againApril 15, 2025
  5. Done: Passes the House againMay 2, 2026
  6. Now: Voters decideNovember 3, 2026Unofficial: passing

Passed both chambers A constitutional amendment must pass two General Assemblies in a row, then be approved by voters. What’s a funnel?

What changed before it passed The bill as introduced compared with the version both chambers passed.

Amendments · 10

0 adopted · 3 failed. Newest first.

  • H-8490 · filed May 3, 2026 by
    AI summary This amendment changes the bill so that the two-thirds approval requirement only applies to income taxes on earnings over one million dollars. It also updates the language regarding how the amendment is published and referred to voters. Its wording →
    Failed
    21–57
    May 2, 2026
  • H-8489 · filed May 3, 2026 by
    AI summary This amendment replaces the entire bill, changing the focus from income tax laws to the pay for members of the Iowa Legislature. It would require a two-thirds vote in both houses to increase the compensation of general assembly members and sets a one-year deadline to file a lawsuit challenging such a pay increase. Its wording →
    Withdrawn
    May 2, 2026
  • H-8488 · filed May 3, 2026 by
    AI summary This amendment replaces the original bill to focus on sales and use taxes instead of income taxes. It would require a two-thirds majority vote in both houses of the legislature to increase sales or use taxes or to create new ones. Its wording →
    Ruled not germane
    May 2, 2026
  • H-8487 · filed May 3, 2026 by
    AI summary This amendment replaces the original bill to focus specifically on corporate income tax credits rather than general income taxes. It would require a two-thirds majority vote in both houses to increase corporate tax credits or create any new corporate tax credits. Its wording →
    Failed
    21–57
    May 2, 2026
  • H-8486 · filed May 3, 2026 by
    AI summary This amendment replaces the entire bill, changing the focus from income tax changes to education savings account funding. It would require a two-thirds majority vote in both houses to increase funding for education savings accounts or similar programs and sets a one-year deadline for filing lawsuits to challenge those funding increases. Its wording →
    Ruled not germane
    May 2, 2026
  • H-8485 · filed May 3, 2026 by
    AI summary This amendment replaces the original bill and changes the focus from income tax increases to rules regarding the taxpayer relief fund. It would require a two-thirds majority vote in both houses of the legislature to spend money from that fund and sets a one-year deadline for filing lawsuits to challenge those spending bills. Its wording →
    Ruled not germane
    May 2, 2026
  • H-8484 · filed May 3, 2026 by
    AI summary This amendment replaces the original bill to focus on state fees instead of income taxes. It would require a two-thirds majority vote in both houses of the legislature to create new fees or increase existing ones. Its wording →
    Ruled not germane
    May 2, 2026
  • H-8483 · filed May 3, 2026 by
    AI summary This amendment replaces the entire bill with a version that requires a two-thirds majority vote in both houses to increase individual income tax rates or create new individual income taxes. It also requires any bill affecting these taxes to include a specific description of these voting requirements and sets a one-year deadline for filing lawsuits to challenge such laws. Its wording →
    Failed
    21–57
    May 2, 2026
  • H-8482 · filed May 3, 2026 by
    AI summary This amendment replaces the original bill with a version that focuses specifically on health care taxes rather than all income taxes. It would require a two-thirds majority vote in both houses to increase taxes on health care or to create new health care taxes. Its wording →
    Ruled not germane
    May 2, 2026
  • H-8481 · filed May 3, 2026 by
    AI summary This amendment replaces the original bill to focus specifically on taxes on food rather than general income taxes. It would require a two-thirds majority vote in both houses of the legislature to create a new tax on food or increase an existing one. Its wording →
    Ruled not germane
    May 2, 2026